Supplementary Provisions, Article 3Transitional Measures Concerning Enterprise Tax
第三条（事業税に関する経過措置）
The provisions of Article 72, paragraph (5) of the New Act apply to individual enterprise tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual enterprise tax up to that for fiscal year 1988, the provisions then in force continue to govern.
新法第七十二条第五項の規定は、平成元年度分以後の年度分の個人の事業税について適用し、昭和六十三年度分までの個人の事業税については、なお従前の例による。
The provisions of Article 72-14, paragraph (1) of the New Act (limited to the part relating to Article 55 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation acquires on or after April 1, 1989 (hereinafter referred to as the "Effective Date"), and with respect to specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 12 of 1989) that a corporation acquired before the Effective Date, the provisions then in force continue to govern.
新法第七十二条の十四第一項（租税特別措置法（昭和三十二年法律第二十六号）第五十五条に関する部分に限る。）の規定は、法人の平成元年四月一日（以下「施行日」という。）以後に取得する租税特別措置法第五十五条第一項に規定する特定株式等について適用し、法人の施行日前に取得した租税特別措置法の一部を改正する法律（平成元年法律第十二号）による改正前の租税特別措置法第五十五条第一項に規定する特定株式等については、なお従前の例による。
The provisions of Article 72-48, paragraphs (3) and (4) of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date and corporate enterprise tax on liquidation income due to dissolution or merger on or after the Effective Date (including corporate enterprise tax for the business year in liquidation of a corporation on which enterprise tax on liquidation income is imposed and corporate enterprise tax payable upon partial distribution of residual assets; the same applies hereinafter in this paragraph), and with respect to corporate enterprise tax for business years that ended before the Effective Date and corporate enterprise tax on liquidation income due to dissolution or merger before the Effective Date, the provisions then in force continue to govern.
新法第七十二条の四十八第三項及び第四項の規定は、施行日以後に終了する事業年度分の法人の事業税及び施行日以後の解散又は合併による清算所得に対する法人の事業税（清算所得に対する事業税を課される法人の清算中の事業年度に係る法人の事業税及び残余財産の一部分配により納付すべき法人の事業税を含む。以下この項において同じ。）について適用し、施行日前に終了した事業年度分の法人の事業税及び施行日前の解散又は合併による清算所得に対する法人の事業税については、なお従前の例による。
The provisions of Article 9-2, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with respect to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
新法附則第九条の二第二項の規定は、施行日以後に開始する事業年度分の法人の事業税について適用し、施行日前に開始した事業年度分の法人の事業税については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Act No. 14 of 1989.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1989, which the supplementary provisions (附則) of Act No. 14 of 1989 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (2)